First off, is the line in your XML
<?xml version="1.0" encoding="UTF-8"?>: 1
? Because if so, I don't think that colon 1 is allowed in well-formed XML. Otherwise, try taking out the encoding attribute. Their example files for Google base don't seem to include the encoding type at all, so it might be getting confused there.
Also, just because it says first row and/or header, don't assume that they really mean the XML declaration at the top. I'm not familiar enough with Google base to know if it will charge you for repeated attempts, but try taking out various tags until you're left with something VERY basic-- heck, start with one of their sample files! If that doesn't work, contact Google! And if it *does* work, keep adding things to slowly turn it into your version until you get the error message.
DaveE
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